By next March 18, corporations that paid profits and income equated during 2023 are obliged to issue the certification using the CUPE form.
As a reminder, for the purpose of taxation of dividends received by individuals, as of 2018 the legislation equated “qualified” holdings (i.e. those above 20 percent) with “unqualified” holdings (up to 20 percent). Therefore, if the distribution resolution concerned: